TMI Blog2014 (9) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... (2010 (7) TMI 12 - SUPREME COURT OF INDIA) - The Hon'ble Supreme Court held that assessee was entitled to avail modvat credit in respect of steel plates, and MS channels used in the fabrication of chimney for the diesel generating set, by treating these items as capital goods. In the present case, the respondent used these items for fabrication of furnace. It is seen that Hon'ble High Courts in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vat credit on MS plates, MS angles, channels, rounds, screws etc. used in the manufacture of chimney. 2. Heard both sides and perused the records. 3. Ld. AR on behalf of Revenue submits that adjudicating authority observed that iron and steel articles were used in the repair of chimney. It is submitted that the respondents has not declared in the monthly return or in any other document that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... than High Court in the case of Union of India Vs Hindustan Zinc Ltd. 2007 (214) ELT 510 (Raj.) and followed by the decision of Hon'ble Karnataka High Court in the case of CCE Bangalore Vs Alfred Herbert (India) Ltd. - 2010 (257) ELT 29 (Kara.). He relied upon the following decisions of the Tribunal :- (a) Birla Corporation Ltd. Vs CCE Jaipur -2012 (276) ELT 376 (Tri.-Del.) (b) Hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be operated and it is essential part of furnace. The furnace is classifiable under Sub-heading 8417.00 which is covered by the definition of capital goods under Rule 2 (b) of the Cenvat Credit Rules, 2002 and therefore entitled for Cenvat Credit. 5. The commissioner (Appeals) allowed credit following the decision of the Tribunal in the case of Rajasthan Spinning and Weaving Mills (supra) whic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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